Friday, November 22, 2013

Accounting SSC -2014

b‡jR Mv‡W©b
[A Creative & Modern Coaching]
‡jKPvi-1 t (P~ovš— wnmve)
(Final Account)
wcÖq wk¶v_x© eÜziv,
Avgiv hv wKQz cwo mewKQz wKš‘ cix¶vq Av‡m bv| Z‡e Rvbvi Rb¨ mewKQz co‡Z nq, wkL‡Z nq| KviY Rvbvi †Kv‡bv †kl †bB| ZvB Avgiv cÖ_‡gB †R‡b wbB P~ovš— wnmve wK?
P~ovš— wnmve wK?  
cÖ‡Z¨K e¨emv‡qi wbw`©ó mgqv‡š— Avw_©K Ae¯’v Rvbvi cÖ‡qvRb nq| ZvB †h wnmve ev weeiYxi gva¨‡g †Kv‡bv cÖwZôv‡bi †Kv‡bv wbw`©ó mg‡qi jvf ¶wZi cwigvY wbY©q Kiv hvq Ges D³ mgq †k‡l cÖwZôv‡bi Avw_©K Ae¯’v Rvbv hvq Zv‡K P~ovš— wnmve e‡j| 
 P~ovš— wnmve cÖ¯‘‡Zi Rb¨ ¸i“Z¡c~Y© welq I wbqgvejxmg~nt



1| cÖ_‡g cÖ`Ë †iIqvwgjwU g‡bv‡hvM mnKv‡i co‡Z n‡e Ges wnmveLvZ mg~n m¤ú‡K©© idea wb‡Z n‡e †KvbwU †Kvb ai‡bi wnmve|

2| Gici mgš^q ¸‡jv fv‡jvfv‡e co‡Z n‡e|

3| mgš^‡qi mv‡_ mswk­ó `dv¸‡jv‡K †iIqvwg‡j wPwüZ Ki‡Z n‡e †hb AsK Kivi mgq mgš^q Kiv hvq|
4| †iIqvwg‡ji cÖwZwU `dv µq-weµq , jvf-¶wZ Ges DØ„Ëc‡Îi †h‡Kvb ¯’v‡b GKevi hv‡e|
5| †iIqvwg‡ji gybvdvRvZxq †WweU I ‡µwWU cv‡ki `dv µq-weµq I jvf¶wZ wnmv‡e h_vµ‡g †WweU I †µwWU cv‡k hv‡e|
6| cÖZ¨¶ LiPmg~n µq-weµq wnmv‡ei †WweU cv‡k em‡e| Ges cÖZ¨¶ Avqmg~n µq-weµq wnmv‡ei †µwWU cv‡k em‡e|
7| c‡iv¶ LiPmg~n jvf-¶wZ wnmv‡ei †WweU cv‡k Ges c‡iv¶ Avqmg~n jvf-¶wZ wnmv‡ei †µwWU cv‡k em‡e|
8| g~ja‡bi my` jvf- ¶wZ wnmv‡e †WweU w`‡K Kmv‡Z n‡e Ges D‡Ëvj‡bi my` †µwWU w`‡K emv‡Z n‡e|
9| hw` µq-weµq wnmv‡ei †WweU w`‡Ki †hvMdj ‡ewk nq Z‡e †gvU ¶wZ Ges †µwWU w`‡K †ewk n‡j †gvU jvf n‡e|
10| hw` jvf-¶wZ wnmv‡e ‡µwWU w`‡K †ewk nq Z‡e bxU jvf Ges ‡WweU w`‡K †ewk n‡j bxU ¶wZ n‡e|
11| hw` †gvU jvf nq Zv jvf- ¶wZ wnmv‡ei †KwWU w`‡K Ges †gvU ¶wZ n‡j †WweU w`‡K emv‡Z n‡e|
12| hw` bxU jvf nq Zv DØ„Ëc‡Îi g~ja‡bi mv‡_ †hvM Ki‡Z n‡e Ges bx ¶wZ n‡j g~jab †_‡K we‡qvM Ki‡Z n‡e|
13| AePq, Ae‡jvcb, PzwiRwbZ ¶wZ I wewea ¶wZ jvf-¶vZ wnmv‡ei †WweU w`‡K emv‡Z n‡e|
14| Av¸‡b webóRwbZ ¶wZ µq weµq wnmv‡e †µ: GKevi Avevi jvf-¶wZ wnmv‡ei †WweU w`‡K wjL‡Z n‡e|
15| hw` µq cwienb A_ev ïay cwienb _vK‡j Zv µq-weµq wnmv‡ei †WweU w`‡K wjL‡Z n‡e|
                     ¸i“Z¡c~Y© welq I wbqgvejxmg~nt 



1| wnmveweÁv‡bi i¶bkxjZvi bxwZ Abyhvqx mgvcYx gRy` c‡Y¨i µqg~j¨ I evRvi g~j¨ †hwU Kg †mwU Aš—©f~³ Ki‡Z n‡e|
2| †iIqvwg‡j hw` ÓgRywi I †eZbÓ _v‡K Zvn‡j †mwU µq-weµq wnmv‡e †WweU cv‡k em‡e| Avi hw` Ó †eZb I gRywiÓ _v‡K Zvn‡j †mwU jvf-¶wZ wnmv‡e emv‡Z n‡e|
3| †eZb, fvov I exgv wcÖwgqvg  BZ¨vw`i cv‡k hw` †iIqvwg‡j (10 gvm) , (11 gvm) A_ev (13 gvm) , (14 gvm) BZ¨vw` ejv _v‡K Zvn‡j hZ gvm ejv _vK‡e ZZ gvm w`‡q  w`‡q fvM K‡i e‡Kqv ev AwMÖg wnmve Ki‡Z n‡e| wKš‘ exgv wcÖwgqvg †K memgq 12 w`‡q fvM Ki‡Z n‡e|
4| FY I wewb‡qv‡Mi Rb¨ ZvwiL Abyhvqx my` ai‡Z n‡e, hw` ïay percentage (%) Qvov FY I wewb‡qvM _v‡K Avi wKQ ejv bv _vK‡j Z‡e †mLv‡b my` ai‡Z n‡e bv| hw` †iIqvwg‡j FY I wewb‡qv‡Mi my` †`Iqv _v‡K Z‡e †m‡¶‡Î e‡Kqv I AwMÖg my` ‡ei Ki‡Z n‡e|
5| †iIqvwg‡j AvqKi , Rxeb exgv wcÖwgqvg I D‡Ëvjb g~jab †_‡K ev` w`‡Z n‡e|
6| hw` mgš^‡q Ae¨eüZ gwbnvix _v‡K Ges †iIqvwg‡j hw` gwbnvix bv _v‡K Zvn‡j mvaviY LiP †_‡K ev` w`‡Z n‡e|
7| fvov , evÆv , Kwgkb BZ¨vw` hw` †iIqvwg‡j `yB w`‡K (†WweU I †µwWU)  UvKv †`Iqv _v‡K Zvn‡j †WweU ¸‡jv cÖ`Ë Ges †µwWU ¸‡jv cÖvß wn‡m‡e a‡i wb‡Z n‡e|
8| hw` LwiÏv‡ii g‡a¨ webvg~‡j¨ cY¨ weZiY Kiv nq Z‡e Zv µq †_‡K ev` w`‡Z n‡e Ges weÁvc‡bi mv‡_ †hvM Ki‡Z n‡e|
9| hw` K¨vk evKª †_‡K Pwi n‡q hvq Zvn‡j †mwU wewea ¶wZ wn‡m‡e jvf- ¶wZ wnmv‡ei †WweU w`‡K wj‡L bM` Znwej ev nv‡Z bM` †_‡K ev` w`wZ n‡e|
10| exgv †Kv¤úvbx †_‡K †Kvb `vex cvIqv †M‡j Zv m¤ú` wn‡m‡e DØ„Ëc‡Î m¤úwË cv‡k †`Lv‡Z n‡e|
 

P~ovš—  wnmv‡ei part mg~nt
P~ovš— wnmv‡e cÖavb wZbwU part _v‡K, †hgb -1| µq-weµq wnmve 2| jvf-¶wZ wnmve I 3| DØ„ËcΠ BZ¨vw`|
F   P~ovš— wnmv‡ei MvwYwZK wbqgvewj I bgybv QK:

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